2003 (6) TMI 385

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....ent. [Order]. - The Revenue is aggrieved by the order of the Collector (Appeals), Ahemdabad regarding extending the option to the respondent herein to redeem confiscated VCR of foreign origin recovered from the possession of the respondent on 14-8-1993 when he was travelling in bus bearing registration No. DD-02-9001, on payment of Rs. 15,000/- which he has held to include duty element also.....